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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENELITIAN PENDIDIKAN SOSIAL HUMANIORA Owner : Riset dan Jurnal Akuntansi KITABAH: Jurnal Akuntansi dan Keuangan Syariah JURNAL PENDIDIKAN TAMBUSAI Unes Law Review AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Procuratio : Jurnal Ilmiah Manajemen Kajian Akuntansi Bahastra: Jurnal Pendidikan Bahasa dan Sastra Indonesia JURNAL MUTIARA AKUNTANSI International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JURNAL PENELITIAN PENDIDIKAN BAHASA DAN SASTRA JURNAL PENELITIAN PENDIDIKAN SOSIAL HUMANIORA JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi SOSEK: Jurnal Sosial dan Ekonomi JPM: JURNAL PENGABDIAN MASYARAKAT Bisnis Net : Jurnal Ekonomi dan Bisnis Journal of Social Responsibility Projects by Higher Education Forum Jurnal Muhammadiyah Manajemen Bisnis (JMMB) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Akuntansi Prima Indo-MathEdu Intellectuals Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JRAM (Jurnal Riset Akuntansi Multiparadigma) PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Comsep : Jurnal Pengabdian Kepada Masyarakat Journal of Trends Economics and Accounting Research National Conference on Applied Business, Education & Technology (NCABET) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Worksheet : Jurnal Akuntansi All Fields of Science Journal Liaison Academia and Sosiety International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Studi Multidisipliner: Jurnal Kajian Keislaman AJCD
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Sustainability Report, Good Corporate Governance Dan Kinerja Keuangan: Studi Kasus Perusahaan Pertambangan Di Indonesia Febrina Zega; Murni Dahlena Nasution; Debbi Chyntia Ovami
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 2 (2023): September
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/16611

Abstract

Sustainability Report and Good Corporate Governance are corporate governance that provide information regarding economic, environmental and social activities and status to stakeholders both within and outside the Company. This study aims to examine the effect of sustainability reports and good corporate governance on financial performance proxied by return on assets (ROA). The objects of this research are mining companies listed on the IDX which issue consecutive annual financial reports in 2020-2022. The research sampling technique used a purposive sampling method, namely the selection of samples based on criteria. The sample of this research is 15 companies so that it obtains 45 observations. Data analysis technique uses multiple linear regression method (multiple linear regression method). Data processing uses panel data regression with the help of eviews 10 software. The results of this study indicate that economic aspects, independent board of commissioners have a significant positive effect on financial performance while environmental aspects, social aspects, managerial ownership do not have a significant effect on financial performance. Based on the results of the simultaneous test (f test) shows that Economic Aspects, Environmental Aspects, Social Aspects, Independent Board of Commissioners and Managerial Ownership have an effect on Financial Performance
Analisis Determinan Indeks Harga Saham Pada Perusahaan Yang Terdaftar Pada Jakarta Islamic Index (JII) Paska Prina Br Bangun; Debbi Chyntia Ovami; Sri Fitria Jayusman
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 2 (2023): September
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/16612

Abstract

This study aims to examine the effect of macroeconomic variables, market capitalization, and the BI rate on the Jakarta Islamic Index (JII) stock price index. The objects of this study are the Central Bureau of Statistics (www.bps.go.id), Bank Indonesia (www.bi.go.id), Statistics on the Indonesia Stock Exchange (www.idx.co.id and www.ojk.go.id) and ICP obtained from the Directorate General of Oil and Gas (www.migas.esdm.go.id) which was carried out using online media. The sample selection method uses saturated sampling technique, which is a sampling method in which the entire population is used as a research sample. The sample in this study is the period from 2016 - 2019, namely 48 periods. Data processing was carried out with the help of the SPSS 20 for windows computer application program. The results of this study indicate that the variable inflation, the IDR-USD exchange rate, the BI Rate have a negative and significant effect on the Jakarta Islamic Index (JII) stock price index. 
Analisis Determinan Struktur Modal : Studi Indonesia Atika Wardati Hubbi; Debbi Chyntia Ovami
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1713

Abstract

This study aims to examine the effect of asset structure, profitability and liquidity on the capital structure of metal and similar companies listed on the Indonesia Stock Exchange in 2019-2021. Determination of the sample using the purposive sampling method, samples obtained by 14 metal companies and the like in the 2019-2021 timeframe so that 42 observations were obtained. The data used is secondary data and the data analysis technique used is multiple linear regression method by conducting a series of assumption tests to ensure the feasibility of the data. Data processing used in this study uses panel data regression with the help of Eviews software version 10. The results of this study indicate that asset structure has a positive and significant effect on capital structure, profitability has a positive and significant effect on capital structure, and liquidity has a negative and significant effect on capital structure. capital. Based on the results of the simultaneous test (Test F) shows that all independent variables simultaneously or jointly affect the dependent variable.
Financial Performance of Micro, Small and Medium Enterprises: A Study of Deli Serdang Regency Nur Aini; Debbi Chyntia Ovami
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.2608

Abstract

The purpose of this research is to examine the effect of implementation financial accounting standarts for small and medium micro entites (SAK-EMKM), human resource competencies and marketing strategy on the financial performance of MSMes in Kab. Deli Serdang. The method used in this research is quanritative. Deep sample in this study, MSME actors were registered with the Cooperative Service and MSMEs Kab. Deli Serdang with sampling technique using purposive sampling method using six criteria thenobtained the sample that met the criteria was 78 SMEs.While technique data collection in this study using a questionnaire consisting of several questions in writing posed to respondents and techniques the analysis used in this study using linear regression analysis multiplied by using the Statistical Package For Sosial Science (SPSS). Based on the results of the T test in this study, it shows that the application of SAK-EMKM has a positive and significant effect on the financial performance of MSMes, Human resource competency positive an significant effect on the financial performace of Smes, as well as marketing strategies have a positive and significant effect on MSME financial performance.Result simultaneously with the F test in this study shows that the application of SAK-EMKM, human resource competencies and strategies marketing has a positive and significant effect on the financial performanceof MSMEs Kab. Deli Serdang.
Laba Bersih, Investment Opportunity Set (IOS) Firm Size Dan Kebijakan Deviden: Studi Kasus Perusahaan Real Estate Dan Property Di Indonesia. Cici Ayu Wandira; Murni Dahlena Nasution; Debbi Chyntia Ovami
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.2571

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Laba Bersih, Investment Opportunity Set (Ios) Dan Firm Size Terhadap Kebijakan Deviden (Study Kasus Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021) Desain penelitian adalah pedoman atau prosedur serta teknik dalam perencanaan penelitian yang berguna sebagai panduan untuk membangun strategi yang menghasilkan model penelitian Populasi dalam penelitian ini yaitu pada perusahan Real Estate dan Property yang terdaftar di Bursa Efek Indonesia (BEI) perioden 2018 s/d 2021 dan memiliki jumlah populasi sebanyak 65 perusahaan. Dari kriteria diatas perusahaan yang dapat dijadikan sampel dalam penelitian ini ialah berjumlah 15 perusahaan. Penelitian ini dilakukan pada perusahaan Real Estate dan Property yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018 s/d 2021. Teknik pengumpulan data merupakan cara-cara yang dilakukan untuk memperoleh data dan keterangan-keterangan yang diperlukan dalam penelitian. Teknik pengumpulan data yang dilakukan oleh penulis dalam penelitian ini adalah Observasi, Dokumentasi. Analisis kuantitatif dengan menggunakan analisis regresi linear berganda.. Untuk mengetahui pengaruh laba bersih, investment opportunity set dan firm size terhadap kebijakan deviden dengan dibantu oleh dengan menggunakan software program statistik EVIEWS 10. Berdasarkan hasil penelitian nilai F statistik yaitu sebesar 8.358210 sementara F tabel dengan tingkat ? = 5% adalah sebesar 2.54. Dengan demikian F statistik > F tabel (8.358210 > 2.54), kemudian juga terlihat dari nilai probabilitas yaitu sebesar 0,000000 yang lebih kecil dari tingkat signifikansi sebesar 0,05 sehingga H0 ditolak dan Ha diterima. Hal ini menunjukkan bahwa variabel Laba Bersih, Investment Opportunity Set (Ios, Firm Size secara bersama-sama (simultan) memiliki pengaruh yang signifikan terhadap kebijakan deviden, sehingga model regresi dapat digunakan untuk memprediksi variabel dependen.
Pengaruh Inflasi, Gross Domestic Product (GDP), Suku Bunga, Nilai Tukar Mata Uang Asing Terhadap Harga Saham Pada Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Ellen Wintan; Angelina Natalia; Patricia Utama; Arie Pratania Putri; Debbi Chyntia Ovami
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3398

Abstract

Penelitian ini berangkat untuk menyelidiki bagaimana nilai saham dipengaruhi oleh PDB, suku bunga, inflasi, dan nilai tukar mata uang asing. Usaha manufaktur subsektor farmasi menjadi sampel penelitian dan populasi untuk periode waktu Q1.2014 hingga Q4.2021. Metode statistik yang digunakan adalah analisis regresi linier berganda. Menurut kesimpulan penelitian, PDB, suku bunga, dan nilai tukar mata uang asing berdampak kecil pada nilai saham, sedangkan inflasi memiliki dampak yang dapat diabaikan. Termasuk juga pengaruh GDP, suku bunga, inflasi, dan kurs mata uang asing terhadap nilai saham.
Perlindungan Hukum Bagi Nasabah Asuransi Kesehatan Berdasarkan Undang-Undang No.40 Tahun 2014 Tri Reni Novita; M. Faisal Husna; Debbi Chyntia Ovami
UNES Law Review Vol. 6 No. 2 (2023): UNES LAW REVIEW (Desember 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1280

Abstract

The Indonesian state continues to pay attention to the welfare of its people, especially health, which is part of human rights. This is stated in article 28 H paragraph (1) of the 1945 Contitution which state ; Everyone has the right to live a good and healthy services. Specifically regarding legal protection for health insurance policy holders, it is regulated in the Law of the Republic of Indonesia Number 20 of 2014 concerning Indurance. Health insurance claims in the form of claims from the insured aas the insurance policy holder. Teha insurance company or the insurer must make patments to the policyholder or the insured when making an insurance claim, this is a benefit of the health insurance they have. Health insurance is a financing system that provides social insurance in lieu of facing risks caused bya health users (illness), both diseases that can be cured on an outpatient care. This of course requires very high costs for a class of middle and lower economic people. Having health insurance is part of the risk management system, because when there is a disaster or illness, the policyholder does not need to think about the cost of treatment. The cost of this treatmen can be covered from insurance claims that are owned
Analisis Determinan Kualitas Laporan Keuangan Pada Dinas Pekerjaan Umum Dan Penataan Ruang Pemerintah Provinsi Sumatera Utara Tengku Dewi Rahmadani; Debbi Chyntia Ovami
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i2.7881

Abstract

The North Sumatra provincial government's public works and spatial planning department is a government agency which operates in the field of building, maintaining, checking and controlling roads in North Sumatra. This research aims to determine the influence of human resource competence, use of information technology and internal control systems on the quality of the financial reports of the public works department and spatial planning of the North Sumatra provincial government. This research uses a quantitative approach method with the type of data used in this research using primary data by distributing questionnaires to 36 respondents as a data collection tool, the data analysis used in this research uses multiple linear regression analysis, the population used in this research is staff of the finance department of the public works and spatial planning department of the North Sumatra provincial government. The results of the research show that human resource competence in the use of information technology and internal control systems has a positive and significant effect on the quality of financial reports. Keywords: HR Competency, Information Technology, Internal Control, Quality of Financial Reports.
Kualitas Laporan Keuangan : Berdasarkan Perspektif Sistem Pengendalian Internal Dan Kompetensi Sumber Daya Manusia Sri Arpaini; Debbi Chyntia Ovami
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.7927

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian internal dan kompetensi sumber daya manusia terhadap kualitas laopran keuangan pada badan keuangan dan aset daerah provinsi sumatera utara. Metode penelitian yang digunakan yaitu deskriftif kuantitatif dengan jenis data yang digunakan dalam penlitian ini yakni data primer dengan menyebarkan kuesioner dengan 33 responden sebagai alat pengumpulan data, analisis data penelitian ini menggunakan analisis regresi linier berganda, populasi yang digunakan dalam penelitian ini yaitu staf bagian keuangan Badan Keuangan dan Aset Daerah Provinsi Sumatera Utara. Hasil penelitian yang diperoleh yaitu sistem pengendalian internal berpengaruh positif terhadap kualitas laporan keuangan pada badan keuangan dan aset daerah provinsi sumatera utara, kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pada badan keuangan dan aset daerah provinsi sumatera utara, sistem pengendalian internal dan kompetensi sumber daya menusia dan signifikan berpengaruh terhadap kualitas laporan keuangan pada badan keuangan dan aset daerah provinsi sumatera utara. Kata kunci: Sistem Pengendalian Internal, Kompetensi Sumer Daya Manusia, Kualitas Laporan Keuangan
Impelementasi PSAK 109 : Akuntabilitas dan Transparansi dana Zakat (Studi Kasus pada LAZ Mandiri Medan) Ananda Anugrah Nasution; Debbi Chyntia Ovami; Dedi Riandi Pasaribu; Ricka Putri
Studi Multidisipliner: Jurnal Kajian Keislaman Vol 9, No 1 (2022)
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/multidisipliner.v9i1.3869

Abstract

Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi zakat yang diterapkan Lembaga Amil Zakat Yatim Mandiri Medan dan apakah sudah sesuai dengan PSAK No.109. selain itu, tujuan penelitian ini untuk menganalisis transparansi dan akuntabilitas pada penyajian laporan keuangan yang diterapkan Lembaga Amil Zakat Yatim Mandiri Medan. Metode penelitian yang digunakan adalah metode kualitatif dengan analisis deskriptif menggunakan data primer yang diambil dari data laporan keuangan serta dengan metode wawancara. Hasil penelitian menyimpulkan bahwa Lembaga Amil Zakat Yatim Mandiri Medan dalam perlakuan akuntansi zakat nya sudah sesuai dengan PSAK No.109 yang dilihat dari data laporan posisi keuangan yang memisahkan dana zakat, infak/sedekah dan dana non zakat, infak/sedekah dalam laporan posisi keuangannya. Pengukuran akuntabilitas yang dilakukan Lembaga Amil Zakat Yatim Mandiri Medan dalam penyajian dan penyaluran laporan keuangan sudah sesuai dengan indikator kinerja Lembaga Amil Zakat Yatim Mandiri Medan dalam menyalurkan dana, serta indikator laporan keuangan yang telah dipublikasikan dan dilakukan audit independen. Lembaga Amil Zakat Yatim Mandiri Medan masih belum transparan dalam menyampaikan laporan keuangan dilihat hanya laporan perubahan dana saja yang disampaikan di website resmi Yatim Mandiri dan majalah setiap bulannya serta menjalakan programnya dengan sangat terbuka dan secara transparan dengan menempatkan semua kegiatan yang sudah dijalankan di website resmi Yatim Mandiri dan mengelurkan majalah yang berjudul Yatim Mandiri Inspirasi Kepedulian.
Co-Authors A Halim Adinda Olivia Alistraja Dison Silalahi Ananda Anugrah Nasution Andri Soemitra Angel, Cornelia Grace Angelia Angelia Angelia Baosiska Br. Silaban Angelina Natalia Angellica Angellica Angga Anggia Sari Lubis, Anggia Sari Ardhansyah Putra Hrp Argo Putra Prima Ari Irawan Ari Irawan Ari Irawan Arie Pratania Putri Arif Qaedi Hutagalung Atika Wardati Hubbi Ayu Melati Ningsih Ayu Sya Pitri Sihombing Azzahra Adelia Barutu, Herlinawati Bela Nanda Sari Br. Ginting, Cindy Claudia Bryan Berlin BUDI SETIADI DARYONO Calvina Calvina Camelya Adelyani Br Hutagalung Celia, Celia Cici Ayu Wandira Cindy Claudia Br. Ginting Dea Laila Puspita Dedi Riandi Pasaribu dewi nurmala Dewi Nurmala Dewi Nurmala Dian Lestari Ellen Wintan Erlina Erlina Esa Setiana Fadhila Amalia Pasaribu Fadrul Fadrul Fairuz Shofie Nasution fauzi, indra Febrina Zega Fernanda Anggara Gadiez Salsabilla Panjaitan Galih Supraja Gaol, Rosanti Lumban Gea, Annisa Fitri Ginting, Kristi Endah Ndilosa Ginting, Kristi Endah Ndilosa Gunawan, Olivia Gabriella Gunawan, Rahmad Halim, Norica Halim, Vivian Hardi Mulyono Hasibuan, Nikmatul Khoiriah Helsa Titania Lestari Henny Juliem Henny Zurika Lubis Herawaty , Netty Hrp, Wilda Sri Munawaroh Huang, Meggi Husna, M. Faisal Hutasoit, Putri Romauli Ilham Ramadhan Nasution Indra Fauzi Irawan Irawan Irva Novriza Utami Iskandar Muda Ita Mustika Jason Mulia Jessica Jessica Johansen Johansen Josephine Josephine Junawan Junawan Junita Putri Rajana Harahap Kartika Khalid Abdul Wahid Kiki Amalia Harahap Lestari, Ayu Dwi Lismardiana, Lismardiana M. Faisal Husna M. Khairil Amar Lubis Mega Amelia Putri Melvin Wira Winata Mhd Purwo Pranyoto Mila Setyani Purba Mila Setyani Purba Mita Sari Angraini Mohd Nasir Ismail Muhammad Dimas Alfahri Murni Dahlena Nasution Nadiyah Diyanah Nasution Nanda Fitrah Gemilang Hasibuan Netty Herawaty Nila Afningsih Noh Aisyah Mohd Ali Novennie Lusgiannivia Nur Aini Nurhafni Siregar Nurlayla, Indah Nurmala Dewi, Nurmala NURUL AZIZAH Osya, Zahra Zeinatha Ova Novi Irama Ova Novi Irama Pasaribu, Fadhila Amalia Paska Prina Br Bangun Patricia Utama Putra Fahlevi Rafida Khairani Ramadhany, Andi Aulya Rangga Pangestu Ratna Sari Dewi Ratna Sari Dewi Reza Hanafi Lubis Reza Hanafi Lubis Ricka Putri Rindhira Humairah Ritonga, Fittri Yanti Ritonga, Putri Ulina Rizqy Fadhlina Putri Rizqy Fadhlina Putri Rustam Efendi Rustam Efendi Sakinah Putri Santi Santi Saragi, Sofia Mahliza Sari Wulandari Sari, Saijuwita Sembiring, Salmia shara, yuni Sheerad Sahid Sheren Sheren Shita Tiara Siallagan, Sri Susanti Silalahi, Alistraja Dison Simangunsong, Adinda Olivia Simanjuntak, Cindy Anggraini Siregar, Horia Sitompul, Julana Sari Sri Arpaini Sri Fitria Jayusman Sri Rahayu Steward Christopher Suginam Tanti Rahayu Teguh Satria Amin, Teguh Satria Tengku Dewi Rahmadani Tri Reni Novita Valentini, Vivian Wan Gustina Indah Sari Wedilya Wirananda, Henny Andriyani Wisnu Darwanto Yuni Arti Yuni arti